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HC invalidated the assessment proceedings due to procedural irregularity in issuing show cause notice. The notice was served with insufficient response time, specifically less than the mandated 7-day period under Section 144 read with Section 144B. The court set aside the impugned assessment order and related notices, directing the respondent to recommence proceedings from the show cause notice stage, ensuring strict compliance with statutory timelines and principles of natural justice.
HC invalidated the assessment proceedings due to procedural irregularity in issuing show cause notice. The notice was served with insufficient response time, specifically less than the mandated 7-day period under Section 144 read with Section 144B. The court set aside the impugned assessment order and related notices, directing the respondent to recommence proceedings from the show cause notice stage, ensuring strict compliance with statutory timelines and principles of natural justice.
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